Financial support for employers and Australian Apprentices

The Priority Hiring Incentive is focused on supporting employers to hire Australian Apprentices in priority occupations. It is open to employers whose apprentices commence from 1 July 2024 and is targeted to the first year of the Australian Apprenticeship.

Eligible employers and Group Training Organisations (GTOs) that hire a new or an existing worker in a priority occupation can claim up to a maximum of $5,000 for full-time apprentices and $2,500 for part-time apprentices.

Am I eligible?

To attract the Priority Hiring Incentive, the employer’s Australian Apprentice must:

• Have commenced or recommenced their Australian Apprenticeship on or after 1 July 2024; or  
• Have recommenced their Australian Apprenticeship with their original employer on or after 1 July 2024, where the period of cancellation or suspension was greater than six months; and  
• Be undertaking a qualification at the Certificate III, Certificate IV, Diploma or Advanced Diploma level qualification which is aligned to an occupation that is on the Australian Apprenticeships Priority List; and   
• Must be in training with their employer on the Claim period due date

In addition to the above requirements, employers must not be in receipt of the Disability Australian Apprentice Wage Support (DAAWS) or any other form of Australian Government or equivalent assistance for the same Australian Apprenticeship.  

The Training Contract must also be formally approved by the State Training Authority (STA). The Australian Apprentice’s prior qualifications may affect eligibility for the Priority Hiring Incentive.  

There is no limit on the number of Australian Apprentices an employer can claim for, provided they meet the relevant eligibility criteria for the Priority Hiring Incentive. 

For further information visit apprenticeships.gov.au.

BAC and CAC claim periods and time limits

The timeframe to lodge BAC or CAC claims for any wages paid from 1 January 2022 to 30 June 2023 closed on 31 December 2023. BAC/CAC claims for this period can no longer be accepted or lodged via ADMS. The Department of Employment and Workplace Relations (DEWR) has established a waiver process to account for employers who may have encountered exceptional circumstances beyond their control that prevented them from submitting the claim before the 31 December 2023 deadline.

Australian Apprenticeships Incentives Program (AAIP) Guidelines Part G, 4.4 Consideration of exceptional circumstances, define exceptional circumstances as:

Circumstances that are unusual, uncommon, or unexpected, and are outside of the control of the claimant including:

• an unexpected event that has affected the Claimant, such as a natural disaster or other serious unforeseen disruption to the business; or
• circumstances which mean requirements under the Incentives Program cannot be met, such as an Australian Apprentice being affected by illness, injury, or trauma

Waiver requests clearly demonstrating exceptional circumstances apply can be submitted to MEGT for escalation to the DEWR delegate, noting all submissions must be made before 31 March 2024. The Department will not accept any waiver requests submitted beyond this date.

CAC claim periods and time limits

CAC claims for wages paid between 1 July 2023 to 30 June 2025 must be submitted in the Apprenticeships Data Management System (ADMS) by 31 December 2025. All employers must register for ADMS to access any of the incentives within the Incentives System.

For assistance setting up your ADMS access click here.

If you need further help on 'How to register for an ADMS account' click here or view MEGT's ADMS video below.

Important Note: While the video refers to Priority Wage Subsidy and Hiring Incentive (under the Incentives System) the same steps apply to set up an ADMS account to lodge CAC claim applications.

Additional support on ‘How to claim a wage subsidy in ADMS’ is available here (video)

The Priority Wage Subsidy ceased to new entrants on 30 June 2024. Eligible employers can continue to claim where assessed as eligible prior to 30 June 2024.

Under the grandfathered Priority Wage Subsidy, the following payments are made (in arrears) to eligible employers, over a maximum of three years:

• First year: 10% of wages paid, up to a maximum of $1500 per quarter  
• Second year: 10% of wages paid, up to a maximum of $1500 per quarter  
• Third year: 5% of wages paid, up to a maximum of $750 per quarter

 The first payment is made three months after commencement. Subsequent payments are made quarterly.  

icare Apprentice Incentive Scheme  

Employers may receive exemptions from workers compensation premiums for their apprentices through the icare Apprentice Incentive Scheme.  

To be eligible for the reduction you must: 

• Have a valid workers compensation insurance policy. 

• Have entered into a Training Services NSW approved contract with the apprentice. The apprentice must be identified in the training contract. 

Please note that this exemption is not available to employers of trainees. 

For further information visit icare.nsw.gov.au/employers

Payroll tax rebates 

A payroll tax rebate can be claimed on wages paid to apprentices and new entrant trainees that are approved by Training Services NSW (TSN) under the Apprenticeship and Traineeship Act 2001. 

For further information visit nsw.gov.au or revenue.nsw.gov.au 

Trainee wages 

The eligibility for the rebate on wages paid to trainees is based on the “training type” as defined by TSN. You can claim the rebate if TSN defines your training type as “new entrant traineeship”. 

You cannot claim the rebate if TSN defines your training type as “existing worker traineeship”. 

For further information about new entrant and existing worker traineeships, visit nsw.gov.au

For further information about payroll tax rebates visit revenue.nsw.gov.au 

Apprentice wages 

You can claim the rebate on all wages paid to TSN-approved apprentices for the period of their apprenticeship. No additional eligibility rules apply. 

For further information about payroll tax rebates visit revenue.nsw.gov.au 

Brick and Block Careers 

Brick and Block Careers offers a subsidy of up to $1,000 per year to eligible employers of bricklaying apprentices.  

For further information please visit brickandblockcareers.org.au/employers 

Payroll tax rebate 

If your apprentice and trainee wages are exempt from payroll tax, you can also claim a payroll tax rebate. The rebate is automatically calculated when you enter your apprentice and trainee wages and lodge a return.  

For further information visit qro.qld.gov.au 

Skilling Queenslanders for Work initiative 

Incentives are available for employers who recruit Queensland job seekers as part of the Skilling Queenslanders for Work and Back to Work initiatives. 

For further information visit desbt.qld.gov.au/training/employers/funding/sqw 

First Start 

First Start provides wage subsidies of up to $30,000 to local councils and community organisations who employ young people and disadvantaged job seekers in traineeships and apprenticeships.   

Back to Work 

Under Back to Work, eligible employers will be supported to hire an eligible unemployed job seeker through Youth Boost and Employer Incentive payments. 

Small Businesses may also be eligible for the Small Business Support Pool payment to help retain an employee who was employed under a Back to Work agreement.  

For further information visit business.qld.gov.au

Brick and Block Careers 

Brick and Block Careers offers a subsidy of up to $1,000 per year to eligible employers of bricklaying apprentices.  

For further information please visit brickandblockcareers.org.au/employers

Payroll tax exemptions 

From 1 July 2016, apprentice and trainee wages are payroll tax exempt if they are paid or payable to a re-employed apprentice or trainee: 

• whose initial employment stopped prior to the completion of their approved training contract 

• who has been employed by another employer on or after 1 July 2016 

• who is continuing with the same type of approved training contract 

For further information visit sro.vic.gov.au  

WorkCover exemption 

Some apprentice/trainee remuneration is exempt from WorkCover insurance.  

For further information visit worksafe.vic.gov.au/apprentices-and-trainees

Brick and Block Careers 

Brick and Block Careers offers a subsidy of up to $1,000 per year to eligible employers of bricklaying apprentices.  

For further information please visit brickandblockcareers.org.au/employers

Jobs and Skills WA Employer Incentive 

The Jobs and Skills WA Employer Incentive provides financial assistance to Western Australian businesses.  

The base incentive is up to $8,500 for apprentices and up to $4,250 for new entrant trainees signed up on or after 1 July 2019. Additional loadings are available for training that is identified as a State priority or training for priority groups. 

For further information visit jobsandskills.wa.gov.au/employerincentive 

Construction Training Fund 

The Construction Training Fund provides an Employer Grant to help eligible employers offset the costs of training staff through grants and subsidies.  

As of 1 July 2024, the base grant is up to $15,000. Additional bonuses are available for employing someone who has completed a pre-apprenticeship, lives regionally, is female, indigenous, or is mature-aged. 

The list of apprentice certifications the Employer Grant covers is comprehensive, spanning most construction industry sectors, and includes Certificate II, III, and IV qualifications.   

For further information visit ctf.wa.gov.au/funding

Payroll tax exemptions 

There are a number of payments and employers which may be exempt from payroll tax.  

For further information visit wa.gov.au